Statutory appeal against estate duty rectification is maintainable where enhanced liability is disputed under the wider appeal wording.

An appeal lay under section 62(1)(b) of the Estate Duty Act, 1953 against a rectification order under section 61 because the appeal provision is broad enough to cover a person denying liability to enhanced estate duty payable in respect of property. The rectification increased the duty liability, and a challenge to that enhanced liability fell within the plain wording of section 62(1)(b). The narrower interpretation urged from an income-tax precedent was not applied, since the statutory language in this Act was materially wider. The result was that the appeal was maintainable and the referred question was answered in the affirmative.

---

---

Issues: Whether an appeal lay under section 62(1)(b) of the Estate Duty Act, 1953 against an order of rectification passed under section 61 of that Act.

Analysis: Section 62(1)(b) permits an appeal by any person denying his liability to the amount of estate duty payable in respect of any property. The wording is materially broader than the language considered in the income-tax precedent relied on by the revenue, which turned on the expression denying liability to be assessed under the Act. An order of rectification under section 61 increases the estate duty liability, and a challenge to that enhanced liability falls within the plain scope of section 62(1)(b). The narrower interpretation suggested by the revenue could not be read into the provision, and the distinction drawn from the income-tax decision was accepted.

Conclusion: The appeal against the rectification order was maintainable under section 62(1)(b), and the answer to the referred question was in the affirmative, in favour of the accountable person and against the revenue.

Final Conclusion: The references were answered by holding that rectification orders under the Estate Duty Act could be appealed where the accountable person denied the enhanced duty liability created by such rectification.

Ratio Decidendi: A statutory appeal lies where the language of the appeal provision is wide enough to cover denial of the enhanced tax or duty liability arising from rectification, even if the provision does not expressly mention rectification orders.

---